Sound absorbing panel



FIG. 1 is a front perspective view of a sound absorbing panel showing my new design;

FIG. 2 is a front elevation view thereof;

FIG. 3 is a right-hand-side elevation view thereof (the left-hand-side elevation view, being a mirror image of the right-hand-side elevation view, is not shown); and,

FIG. 4 is a top plan view thereof (the bottom plan view, being a mirror image of the top plan view, is not shown). 

CLAIM The ornamental design for a sound absorbing panel, as shown and described. 